DILIP BUILDCON LTD ,BHOPAL vs. DCIT CENTRAL-1, BHOPAL

In the result, appeal of Assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

24,90,01,000/-. In the assessment order, Ld. A.O. disallowed the above claim made by the appellant stating that the activity of the appellant cannot be termed as manufacture or production as required by the provisions of section 32(1)(iia) and 32AC of the Income Tax Act, 1961 by relying heavily upon the judgment of Hon'ble Supreme

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

24,58,762/- - (excluding Rs. 8Cr.) Depreciation 1,15,11,494/- 2,11,23,096/- 4,40,85,592/- 4,40,85,592/- C ) Profit before 1,09,55,23 (1,35,30,926/- 3,64,88,3341- (5,52,61,171/- 8/- remuneration ) ) intere and to st the partners Profit after

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

M/S. FLEXITUFF INTERNATIONAL LTD.,DHAR vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 M/S. Flexituff International Pr. Commissioner Of Ltd, Vs. Income Tax-1, C-41-50, Sez, Sector-3, Indore Pithampur, Dist. Dhar (Appellant) (Respondent ) Pan Aaacn5986H Revenue By Smt. Ashima Gupta, Cit Assessee By Shri Manjit Sachdeva & Avinash Gaur, Advocates Date Of Hearing 26.03.2019 Date Of Pronouncement 14.05.2019 O R D E R

depreciation. 04.That the Learned Pr. Commissioner of Income Tax-I without appreciating the submission of the assessee company, treated the assessment order as erroneous and prejudicial to the interest of revenue and passed order under section 263 of the Income Tax. 05.That the assessee company craves leave to add, alter, amend and or delete any grounds of appeal.” Flexituff International

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

depreciation item accounted for in books of account which stood claimed as deduction in Page 11 of 17 M/s. Rashtriya Takniki Shikshak Prashikshan Evam Anunsandhan Sansthan ITA No. 509/Ind/2025 – AY 2014-15 return of income. The assessee submits that it was an inadvertent claim and not a result of any attempt of assessee to conceal income or furnish inaccurate particulars

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

depreciation item accounted for in books of account which stood claimed as deduction in Page 11 of 17 M/s. Rashtriya Takniki Shikshak Prashikshan Evam Anunsandhan Sansthan ITA No. 509/Ind/2025 – AY 2014-15 return of income. The assessee submits that it was an inadvertent claim and not a result of any attempt of assessee to conceal income or furnish inaccurate particulars

SHRI SANDEEP MEHTA,NEEMUCH vs. INCOME TAX OFFICER, NEEMUCH

In the result, we answer the question in the affirmative i

Bench: Shri Rajpal Yadav & Shri Manish Boradिनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2009-10 वष" Shri Sandeep Mehta, The Income Tax Officer, S/O. Shri Jay Singh Mehta, Vs Neemuch Vijay Talkies Chouraha, Neemuch (Mp) Pan : Adbpm 8174 B "" यथ"/ (Respondent) अपीलाथ"/ (Appellant) Assessee By : Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By : Shri Harshit Bari, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2021 घोषणा क" तार"ख /Date Of Pronouncement: 17 /08/2021 आदेश/O R D E R Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Ujjain (Mp) Dated 28.11.2017 Passed For Assessment Year 2009-10. 2. In The First Ground Of Appeal, The Assessee Has Challenged Reopening Of Assessment By Issuance Of Notice Under Section 148 Of The Income-Tax Act, 1961. 3. The Learned Counsel For The Assessee, While Impugning The Orders Of The Revenue Authorities, Contended That The Assessment Was Reopened For The Reason That The Assessee Has Made Cash Deposits Amounting To Rs.11,00,000/-, Without Disclosing The Source Of Deposits & This

depreciation allowance or any other allowance under this Act has been computed. ITA Nos.71/Ind/2018 Shri Sandeep Mehta vs. ITO AY :2009-10 5 Explanation 3. For the purpose of assessment or reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice

M/S. SHREE VIGNESH WAREHOUSE AND DISTRIBUTORS PVT. LTD.,BHOPAL vs. THE DY CIT CPC, BENGALURU

In the result, this appeal of assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2015-16 Shri Vighnesh Warehouse Dcit, Cpc & Distributors Private Bangaluru बनाम/ Limited Vs. (Appellant/Assessee) (Respondent/ Revenue)

depreciable asset Shri Vignesh Warehouse and Distributors Pvt. Ltd. ITANo.05/Ind/2022 Assessment year 2015-16 under the head business and profession is unjustified, unwarranted and bad in law. 3. The Ld. CIT(A) at para 8 erred in observing that appeal is dismissed. 4. The appellant denies liability to pay interest under section 234B and 234C

M/S S.D.BANSAL IRON & STEEL P LTD ,BHOPAL vs. DCIT,CENTRAL-1, BHOPAL

Appeals are partly allowed for statistical purposes

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

depreciation on extra cost of construction added by him as per report of DVO.” Additional ground by assessee: “That the Ld. CIT(A) erred in confirming addition of Rs. 47,52,500/- made by AO invoking provisions of section 69C on account of alleged unexplained expenditure vide para 11.6 of order of assessment.” 3. Heard the learned representatives of both

DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation under the head 'income from house property'. As such, the assessee's income from house property is hereby determined as under – ITA Nos.117,118&344/Ind/2017 & 203/Ind/2018 DCIT vs. M. P. Entertainment & Developers Pvt. Ltd. Asst. Years–2011-12 to 2014-15 - 24 – Particulars Amount Rs. Amount Rs. Total rental income 7,92,90,780/- Less: (i) Deduction u/s 24

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation under the head 'income from house property'. As such, the assessee's income from house property is hereby determined as under – ITA Nos.117,118&344/Ind/2017 & 203/Ind/2018 DCIT vs. M. P. Entertainment & Developers Pvt. Ltd. Asst. Years–2011-12 to 2014-15 - 24 – Particulars Amount Rs. Amount Rs. Total rental income 7,92,90,780/- Less: (i) Deduction u/s 24

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation under the head 'income from house property'. As such, the assessee's income from house property is hereby determined as under – ITA Nos.117,118&344/Ind/2017 & 203/Ind/2018 DCIT vs. M. P. Entertainment & Developers Pvt. Ltd. Asst. Years–2011-12 to 2014-15 - 24 – Particulars Amount Rs. Amount Rs. Total rental income 7,92,90,780/- Less: (i) Deduction u/s 24

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation under the head 'income from house property'. As such, the assessee's income from house property is hereby determined as under – ITA Nos.117,118&344/Ind/2017 & 203/Ind/2018 DCIT vs. M. P. Entertainment & Developers Pvt. Ltd. Asst. Years–2011-12 to 2014-15 - 24 – Particulars Amount Rs. Amount Rs. Total rental income 7,92,90,780/- Less: (i) Deduction u/s 24

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

depreciation at Rs.1,53,066/- to be carry forward for set up in subsequent years. 3. After passing of the assessment order u/s 143(3) of the Act, Ld. Pr. CIT examined the assessment records and documents filed by the assessee and notice that the M/s. Radheshwari Developers Pvt. Ltd. assessment order is prima facie, erroneous and prejudicial

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

24,897/-. The case was selected for scrutiny and notice under Section 143(2) of the Income Tax Act, 1961 was issued to the assessee on 01.08.2012 which was duly served to the assessee. The case was referred to the Transfer Pricing Officer (TPO) as the Assessing Officer noticed that the assessee has entered into international transactions with

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

24,897/-. The case was selected for scrutiny and notice under Section 143(2) of the Income Tax Act, 1961 was issued to the assessee on 01.08.2012 which was duly served to the assessee. The case was referred to the Transfer Pricing Officer (TPO) as the Assessing Officer noticed that the assessee has entered into international transactions with

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

24,897/-. The case was selected for scrutiny and notice under Section 143(2) of the Income Tax Act, 1961 was issued to the assessee on 01.08.2012 which was duly served to the assessee. The case was referred to the Transfer Pricing Officer (TPO) as the Assessing Officer noticed that the assessee has entered into international transactions with